The Social Security Pensions (Flat Rate Introduction Year) Order 2011

Statutory Instruments

2011 No. 2953

Social Security

The Social Security Pensions (Flat Rate Introduction Year) Order 2011

Made

8th December 2011

The Secretary of State for Work and Pensions, in exercise of the power conferred by sections 122(1) and 175(1) of the Social Security Contributions and Benefits Act 1992(1), makes the following Order:

Citation and commencement

1.  This Order may be cited as the Social Security Pensions (Flat Rate Introduction Year) Order 2011.

Flat Rate Introduction Year

2.  For the purpose of the definition of “the flat rate introduction year” in section 122(1) of the Social Security Contributions and Benefits Act 1992, the flat rate introduction year is the tax year beginning 6th April 2012.

Signed by authority of the Secretary of State for Work and Pensions.

Steve Webb

Minister of State,

Department for Work and Pensions

8th December 2011

EXPLANATORY NOTE

(This note is not part of the Order)

This Order is made under section 122(1) of the Social Security Contributions and Benefits Act 1992 (c.4), which allows for the flat rate introduction year, for the purposes of calculating additional state pension, to be designated by order. This Order designates the flat rate introduction year as the tax year beginning 6th April 2012.

A full impact assessment has not been produced for this instrument as it has no impact on the private or voluntary sectors.

(1)

1992 c.4. The power is contained in the definition of “the flat rate introduction year” in section 122(1). The definition of “the flat rate introduction year” was inserted by section 11(4) of the Pensions Act 2007 (c.22).